Article 271
Surcharge on certain duties and taxes for purposes of the Union
Part XII: Finance, Property, Contracts and Suits
Notwithstanding anything in articles 269 and 270, Parliament may at any time increase any of the duties or taxes referred to in those articles ¹[except the goods and services tax under article 246A,] by a surcharge for purposes of the Union and the whole proceeds of any such surcharge shall form part of the Consolidated Fund of India.
Amendment notes
- ¹Ins. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 11 (w.e.f. 16-9-2016).
The Constitution of India (As on 1 May 2026). Includes every amendment up to the Constitution (One Hundred and Sixth Amendment) Act, 2023. The small raised numbers in the text point to the amendment notes below.
Related articles
- 269Taxes levied and collected by the Union but assigned to the States
- 269ALevy and collection of goods and services tax in course of inter-State trade or commerce
- 270Taxes levied and distributed between the Union and the States
- 273Grants in lieu of export duty on jute and jute products
- 274Prior recommendation of President required to Bills affecting taxation in which States are interested
- 275Grants from the Union to certain States